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1、FINANCIALSTATEMENTANALYSISChapter14InternalUsersExternalUsersFinancialstatementanalysishelpsusersmakebetterdecisions.ManagersOfficersInternalAuditorsShareholdersLendersCustomersPurposeofAnalysisPurposeofAnalysisFinancialStatementsAreDesignedforAnalysisLea
2、rningObjectiveLO1Toexplaintheusesofdollarandpercentagechanges,trendpercentages,componentpercentagesandratios.Dollar&PercentageChangesTrendPercentagesComponentPercentagesRatiosToolsofAnalysisDollarChange:AnalysisPeriodAmountBasePeriodAmountDollarChange=–Pe
3、rcentageChange:DollarChangeBasePeriodAmountPercentChange=÷%DollarandPercentageChangesDollarandPercentageChangesSalesandearningsshouldincreaseatmorethantherateofinflation.Inmeasuringquarterlychanges,comparetothesamequarterinthepreviousyear.Percentagesmaybe
4、misleadingwhenthebaseamountissmall.EvaluatingPercentageChangesinSalesandEarningsLet’slookattheassetsectionofClover,Inc.comparativebalancesheetandincomestatementfor2007and2006.Computethedollarchangeandthepercentagechangeforcash.DollarandPercentageChanges$1
5、2,000–$23,500=$(11,500)($11,500÷$23,500)×100%=48.94%Completetheanalysisfortheotherassets.Trendanalysisisusedtorevealpatternsindatacoveringsuccessiveperiods.TrendPercentagesAnalysisPeriodAmountBasePeriodAmount100%=×TrendPercentages2003isthebaseperiodsoitsa
6、mountswillequal100%.BerryProductsIncomeInformationFortheYearsEndedDecember31,TrendPercentagesExaminetherelativesizeofeachiteminthefinancialstatementsbycomputingcomponent (orcommon-sized)percentages.ComponentPercentage100%AnalysisAmountBaseAmount=×Financia
7、lStatementBaseAmountBalanceSheetTotalAssetsIncomeStatementRevenuesComponentPercentages($12,000÷$315,000)×100%=3.8%($23,500÷$289,700)×100%=8.1%LearningObjectiveLO2Todiscussthequalityofacompany’searnings,assets,andworkingcapital.QualityofEarningsInvestorsar
8、einterestincompaniesthatdemonstrateanabilitytoearnincomeatagrowingrateeachyear.Stabilityofearningsgrowthhelpsinvestorspredictfutureprospectsforthecompany.Financialanalystoftenspeakofthe“qualityofearnings”atonecompan
